» Michael B. Lang
Professor

Dale E. Fowler School of Law
Michael B. Lang
Office Location:
Kennedy Hall 432
Phone:
(714) 628-2547
Email:
Education
Harvard University, Bachelor of Arts
University of Pennsylvania, Juris Doctor in Law
Biography

Professor Michael B. Lang was the founding Director of Chapman University Dale E. Fowler School of Law’s Tax LL.M. Program. A graduate of Harvard and the University of Pennsylvania Law School, where he was elected to the Order of the Coif, he is a member of the Pennsylvania and Illinois Bars and practiced in Chicago and Philadelphia. He has taught at nine law schools, at both the JD and LL.M. level, including Utah, Washington University (St. Louis), Loyola (Los Angeles), Miami and San Diego. He was on the University of Maine Law School faculty for 19 years, where he served at various times as Associate Dean, as Chair of the University of Southern Maine Faculty Senate and on the University’s Board of Visitors. His extensive work with the ABA Section of Taxation has included chairing its Committees on Teaching Taxation, Standards of Tax Practice, and Tax Practice Management. He is currently Vice-Chair of the Committee on Tax Policy and Simplification. He also served on the Section’s Task Force on Patented Tax Strategies. Professor Lang is an elected Fellow of the American College of Tax Counsel and a former Chair of the Section on Post-Graduate Legal Education of the Association of American Law Schools. His publications range from articles in leading tax periodicals, such as THE TAX LAWYER, TAX LAW REVIEW, FLORIDA TAX REVIEW, BNA TAX MANAGEMENT MEMORANDUM and TAX NOTES, and law reviews to a treatise on FEDERAL TAX ELECTIONS (with Colleen Khoury), and more than three decades of compiling the INDEX TO FEDERAL TAX ARTICLES (with Isa Lang). He has also co-authored two textbooks for graduate tax students, FEDERAL TAX ACCOUNTING (2d ed. 2011), and REGULATION OF TAX PRACTICE, (2d ed. 2016) and a BNA Tax Management Portfolio, TAX PLANNING PATENTS (2010). Professor Lang is a frequent speaker and recognized expert on ethical, disciplinary, malpractice and related issues affecting tax lawyers and other tax practitioners.

Areas of Interest/Courses Taught: Federal Income Taxation, Ethics in Tax Practice and Corporate Taxation

List of Scholarly Publications

Recent Creative, Scholarly Work and Publications
Regulation of Tax Practice (w/Linda Galler), 2d ed. 2016.
Can the IRS Effectively Regulate the Quality of Tax Planning Advice?, in ETHICAL DUTIES TO THE TAX SYSTEM: A HANDBOOK (Scott A. Shumacher & Michael Hatfield eds.) 139-166 (2015).
“Just Add SaLT!” When and How to Consider State Tax Ethical Issues in Advising Clients (with Rachel L. Partain), 35 TAX TIMES No. 1 (Oct. 2015) at http://www.americanbar.org/groups/taxation/publications/abataxtimes_home/15oct.html
Can the IRS Effectively Regulate Tax Planning Advice? 55 BNA Tax Management Memo.19 (2014)
Thinking About Tax Malpractice: Outline and Hypotheticals, 27 Practical Tax. Law. (2013 (solicited)
Tax Malpractice: Issues and Avoidance, 54 BNA Tax Management Memo. 19 (2013)
Index to Federal Tax Articles, 2005-2012 Cumulation (w/ Isa Lang)
Index to Federal Tax Articles, Supplements (quarterly to date) (w/Isa Lang)
Conflicts about Conflicts: Implications of the Tax Court Canal Corp Decision for Disciplinary and Malpractice Actions, 53 BNA Tax Management Memo. 3.
Thinking About Tax Malpractice, 32 ABA Sect. Tax'n Newsquarterly No.1 at 1 (Fall 2012) (invited)
Index to Federal Tax Articles, Quarterly Supplements (w/Isa Lang)
Teacher's Manual for Federal Tax Accounting 2d ed. (LexisNexis) (w/ Elliott Manning & Mona Hymel)
Teacher's Manual for Regulation of Tax Practice (LexisNexis) (w/Linda Galler)
Federal Tax Accounting (2d ed.) (LexisNexis) (w/ Elliott Manning & Mona L. Hymel)
Coping with Bilski, 52 BNA Tax Management Memo. 19
Index to Federal Tax Articles, Quarterly Supplements (w/Isa lang)
Regulation of Tax Practice (LexisNexis) (w/ Linda Galler)
Tax Planning Patents, BNA Tax Management Portfolio No. 618 (w/ William A. Drennan)
Are Computer-Based Tax Planning Patents Safe from Bilski? Justice Sotomayer Indicates Yes, But Will She Be in the Majority? BNA Tax Library, Commentary (posted on line, Feb. 2010) (w/ William A. Drennan)
Tax Planning Patents Dodge a Potentially Fatal Bullet in Bilski, BNA Tax Library, Commentary (posted on, line July 2010) (w/ William A. Drennan)
Practical Impacts of Bilski for Tax Planning Patents: No Prohibition but Judicial Suspicion, Rampant Uncertainty, and Increased Calls for Congressional and Regulatory Reform, BNA Tax Library, Commentary (posted on line, July 2010) (w/ William A. Drennan)
Index to Federal Tax Articles, Quarterly Supplements (w/Isa lang)
Should You Peek at the Pending Applications for Tax Planning Patents? BNA Tax Library, Commentary (posted on line, Feb. 2010) (w/ William A. Drennan)
Dealing with an Uncooperative Client, 28 ABA Sect. Tax'n Newsquarterly No.3 at 1 (Spring 2009) (invited)
Patented Tax Strategies, Ethics and Circular 230: Protecting Yourself and Your Client, 50 BNA Tax Management Memo. 275
Index to Federal Tax Articles, Quarterly Supplements (w/Isa lang)
Index to Federal Tax Articles, Quarterly Supplements (w/Isa lang)